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V2291-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de transporte

Export transport services may be VAT exempt when provided to intermediaries acting on behalf of the exporter

A transport company has requested clarification on how to prove that goods are being exported and whether a freight forwarder acting as a customs representative qualifies for the VAT exemption. The DGT explains that the exemption depends on the intermediary's direct relationship with the exporter and that proof of export is governed by general rules of evidence.

The question raised

Method of proving that the goods are effectively the subject of export and method of proving that the freight forwarder acts as a customs representative.

The DGT's ruling

Transport services are exempt from VAT when provided to exporters, purchasers, or freight forwarders and customs agents acting on behalf of the exporter or purchaser. No exemption applies if the intermediary acts in its own name or if the freight forwarder acts on behalf of another intermediary acting in its own name. To prove export, the means of evidence admitted under Law according to the General Tax Law may be used, although in maritime transport, departure is certified by loading. Customs representation is proven by means of a public document, a private document with a legalized signature, personal appearance, or standardized electronic documents.

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